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All Journal Jurnal Ilmu Ekonomi dan Bisnis
Alika Putri
Universitas Negeri Medan
Economics, Econometrics & Finance

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Analisis Komparatif Kerangka Kerja Manajemen Risiko ISO 31000 dan COSO Enterprise Risk Management (ERM): Studi Literatur Magdalena Sihotang; Alika Putri; Ulul Azmi Fadhilah; Muhammad Rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

This study aimed to analyze and compare two widely adopted risk management frameworks, namely ISO 31000 and the COSO Enterprise Risk Management (ERM) framework. The research employed a qualitative literature review approach by collecting and examining various scientific sources, including journals, books, and official documents related to risk management. The analysis focused on identifying the concepts, principles, components, strengths, limitations, and implementation implications of both frameworks across different types of organizations. The findings indicated that ISO 31000 offers advantages in terms of flexibility, adaptability, and ease of implementation due to its emphasis on general principles, frameworks, and risk management processes. In contrast, COSO ERM places greater emphasis on integrating risk management with organizational strategy, governance, and performance, thereby supporting strategic decision-making and long-term value creation. Although both frameworks share the same objective of helping organizations manage risks effectively, they differ in their approaches and areas of focus. ISO 31000 is more suitable for organizations requiring a simple and flexible risk management system, whereas COSO ERM is more appropriate for organizations seeking a high level of integration between risk management and strategic objectives. The study also found that combining ISO 31000 and COSO ERM can create a more comprehensive risk management system by leveraging the strengths of both frameworks. Therefore, organizations should select or integrate these frameworks according to their characteristics, risk complexity, and organizational objectives to ensure effective and sustainable risk management.
Pengaruh Profitabilitas, Solvabilitas Dan Corporate Social Responsibility (CSR) Terhadap Manajemen Laba: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2020-2022 Alika Putri
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.61

Abstract

The problem in this study is that there are still several cases of earnings management carried out by manufacturing companies that cause losses to shareholders and the company itself. This study aims to determine the effect of Profitability, Solvency and Corporate Social Responsibility (CSR) on earnings management in manufacturing companies listed on the IDX in 2020-2022 partially and simultaneously. The population in this research is all manufacturing companies listed on the IDX for the 2020-2022 period. Sample selection used the purposive sampling method. Based on predetermined criteria, a sample of 54 companies was obtained, with three years of observation so that the observation data amounted to 162 observations. The data analysis technique used is multiple regression assisted by SPSS 26. The results of this research indicate that profitability has a partial effect on earnings management. Solvency partially influences earnings management. corporate social responsibility has no partial effect on earnings management. Profitability, solvency and corporate social responsibility simultaneously influence earnings management. The conclusion of this research is that profitability and solvency have a positive and significant effect on earnings management. corporate social responsibility has a negative and significant effect on earnings management. Meanwhile simultaneously profitability, solvency and corporate social responsibility on earnings management have a positive and significant effect on earnings management.
Peran dan Tantangan Sistem Informasi Manajemen dalam Mendukung Kinerja Perusahaan di Era Digital: Kajian Literatur Alika Putri; Magdalena Mori Sihotang; Valentina Rentauli Siringoringo; Muhammad Ridha Habibi Z
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.172

Abstract

In the digital era, Management Information Systems (MIS) play a vital role not only as administrative tools but also as strategic instruments to enhance efficiency, decision-making, and organizational competitiveness. This study employs a systematic literature review to examine the roles and challenges of MIS in supporting firm performance. The findings reveal that MIS facilitates cross-functional coordination, provides real-time information, and supports digital transformation. However, challenges remain, including legacy system integration, limited digital literacy, organizational resistance, and data security issues. Therefore, effective MIS implementation requires a holistic approach that integrates technology, human resources, and data governance. This study contributes theoretically to the development of MIS literature and offers practical recommendations for organizations to maximize the benefits of MIS in the digital era
Co-Authors Magdalena Mori Sihotang Magdalena Sihotang Muhammad Ridha Habibi Z Muhammad Rizal Ulul Azmi Fadhilah Valentina Rentauli Siringoringo